Aktiengewinne steuerfrei?
Hallo, ich habe mich eben mit der Frage beschäftigt, wie man Gewinne aus Kapitalerträgen möglichst steuergünstig realisieren kann. Dabei bin ich auf die Günstigerprüfung gestoßen, habe hierzu aber noch ein paar Fragen.
Die Günstigerprüfung berechtigt dazu, Kapitalerträge mit dem persönlichen Steuersatz zu versteuern, wenn dieser niedriger ist als die 25% Kapitalertragssteuer.
Also wenn man Gewinne realisiert hat und die Bank darauf 25% an das Finanzamt abgegeben hat, man aber einen persönlichen Steuersatz von nur 20% hat, kann mich sich diese 5% Differenz wieder erstatten lassen.
Meine Fragen:
- Gilt diese Regelung für alle Gewinne unabhängig von der Höhe oder wird der Kapitalertrag dann als Einkommen gewertet und würde sich eben bis zu den 25% staffeln?
- Wie sieht das aus, wenn man keine Einkommensteuern zahlen muss? Würden dann gar keine Steuern auf die Kapitalerträge anfallen?
(1 votes)
Loading...
Basically, any income is taxed – if your total income is below the basic amount + advertising cost package as well as for the capital income plus this package, you will receive everything refunded. If the income exceeds this value, it becomes somewhat more complicated, because it is then checked in the context of the favourable assessment whether the deduction tax already paid to the income of capital is cheaper or a tax with the individual tax rate with the deduction of the free amount for income of capital with the simultaneous calculation of the deduction tax already paid; it must not be forgotten that soli also accumulates and if necessary Church tax must be taken into account.
Basically, from a certain height, however, sowiso is again over 25% with your personal tax rate. If you request the discount check, all capital income will be treated as income. And it’d be a personal tax.
Only if you stay under the basic amount with all income.
There is only one criterion when the minimum is exceeded. 25% of the profit is taxed. In Germany, the bank has already done this. Even if losses have been realized, these 25% are credited again.
You can apply for this if it is cheaper, that should also work. Capital income is expected to be 1:1 as income and taxed accordingly, if you want to, but is not so difficult at less than 100,000€ annual income, since it is only at nearly 100,000 equates (€100,000 as capital income or as income is associated with similarly high taxes, progressive taxation and so on).
So no, they are not simply capped with 25%, there is only “either or”.
And anyway, you don’t have to pay taxes if you stay under the free allowance for income tax, but logically, because it is income.
In principle, JEDES is taxable. If you’ve exhausted your allowances, it’s also perfectly OK if you have to tax your winnings
The discount check does not lead to you no taxes pays.
This only happens if you stay under the basic amount with your GENERAL AGREEMENT.
Ah okay, so if I were unemployed now and had no income, could I realize up to €10.908 in ESK 1 without paying taxes and everything else is calculated up to 25% with the personal tax rate?
What is ESK 1?
The income tax is 1.292 for a taxable income of 10.908 and 12,000 unemployment benefits.
If you receive rewards, these are of course also your total income. Although they are tax-free, they are subject to the condition of progression.
No, it could also be more than 25% personal tax rate.
Okay, that’s true. Only €10.908 Unemployment benefit and no other income or earnings are not included in income tax.
In the case of capital income, however, there is no wage tax class 😉
Class 1
Unemployed, was meant to be incomplete, so if you are completely unsubscribed and no ALG refers
That’s right, but I’m referring to the discount check.
As long as you stay with the flat-rate tax (source tax), you pay exactly 25% of the capital income.
The capital income tax is in principle a prepayment to your actual tax burden. Just like the wage tax retained by the employer.
At least that’s what I understood now.
Yes then are not the approx. 10,000 € “tax-free” then you pay 25% taxes
Sure? The capital income tax is at most 25%. If you are now making €100,000, you will still pay only €25,000 tax (+ solo), even if the personal tax rate is, for example, 38%.